Agenda Profile: Annely Akkermann
Draft Act on the Ratification of the Agreement between the Republic of Estonia and the Principality of Liechtenstein for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Tax Fraud, and the Protocol thereto (718 SE), Second Reading
2025-11-05
15th Riigikogu, 6th Session, Plenary Sitting
Political Position
The political position strongly supports the ratification of the Convention between Estonia and Liechtenstein for the avoidance of double taxation. This position is policy-driven, emphasizing the agreement's compliance with the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD). The objective is to ensure the equal treatment of individuals and to prevent tax evasion.
1 Speeches Analyzed
Topic Expertise
The speaker demonstrates expertise in the field of international taxation and legislative procedure. Technical terms are used, such as "the avoidance of double taxation with respect to taxes on income and capital," and reference is made to an authoritative source (the OECD Model Convention). The expertise focuses on the regulatory aspects of treaties and the allocation of taxing rights.
1 Speeches Analyzed
Rhetorical Style
The rhetorical style is formal, procedural, and informative, which is typical of a committee report. The tone is neutral and objective, focusing on conveying the substance of the Finance Committee's decisions and the content of the agreement. Emotional appeals or personal viewpoints are absent.
1 Speeches Analyzed
Activity Patterns
The speaker's operational pattern involves active participation in the legislative process, specifically referencing two recent sittings of the Finance Committee (October 23 and November 3). This activity is focused on making procedural decisions and forwarding them to the Riigikogu.
1 Speeches Analyzed
Opposition Stance
No specific opponents or criticism are being presented; rather, it is noted that no amendments were submitted to the draft bill, which suggests a lack of opposition at the committee level. There are no attacks or refusals to compromise.
1 Speeches Analyzed
Collaboration Style
The style of cooperation is consensus-based and committee-driven, as the speaker is presenting the joint procedural decisions of the Finance Committee. This cooperation is focused on ensuring the smooth progression of the draft bill, a goal supported by the absence of amendments.
1 Speeches Analyzed
Regional Focus
The focus is international, centering on the ratification of the bilateral agreement between the Republic of Estonia and the Principality of Liechtenstein. Local or domestic regional issues are not addressed.
1 Speeches Analyzed
Economic Views
Economic considerations support international tax regulation and fiscal discipline, with a strong emphasis on preventing double taxation. The objective is to tackle tax avoidance and tax fraud by establishing a clear framework for the regulation of income and capital taxes.
1 Speeches Analyzed
Social Issues
Not enough data
1 Speeches Analyzed
Legislative Focus
The legislative focus is currently on ratifying the international agreement (718 SE) concerning the avoidance of double taxation. The priority is to ensure the proper procedure is followed (second reading and final vote) and to bring the legislation into compliance with the OECD Model Convention.
1 Speeches Analyzed